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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-12

Auctions - Foreclosure sales

Official textlegis.nd.govlast amended

Receipts from the sale at public auction of tangible personal property secured under the Uniform Commercial Code are not taxable if the sale is made by a court decree of foreclosure by an officer appointed by the court for that purpose or if the property is bid in by the mortgagee. Receipts from other foreclosure sales where goods and chattels are sold at retail are subject to sales tax.

Amendment history

History: Effective June 1, 1984. General Authority: NDCC 57-39.2-19 Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-03.2, 57-39.2-03.3, 57-39.2-04

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-03-08 · Sales by trustees, receivers, executors, and…
  2. 81-04.1-03-09 · Sales of microfiche
  3. 81-04.1-03-10 · Mailing lists
  4. 81-04.1-03-11 · Computers - Hardware and software
  5. 81-04.1-03-12 · Sales by political parties and political committees
  6. 81-04.1-03-13 · Sales to a person from Montana
  7. 81-04.1-03-14 · Sales to residents of Canada
  8. 81-04.1-04-01 · Agriculture - Commercial chemicals and seeds for…
  9. 81-04.1-04-02 · Agriculture - Farm machinery and irrigation equipment -…
  10. 81-04.1-04-03 · Agriculture - Livestock and poultry feeds
  11. 81-04.1-04-04 · Amusement - Admission receipts - Public school districts
  12. 81-04.1-04-05 · Amusement - Fair operators and concessionaires
  13. 81-04.1-04-06 · Amusement - Games of chance
  14. 81-04.1-04-07 · Amusement - Materials purchased by religious,…
  15. 81-04.1-04-07.1 · Educational, religious, or charitable sales activities
  16. 81-04.1-04-08 · Amusement - Skating rinks
  17. 81-04.1-04-09 · Amusement - Tickets and admissions to places of…
  18. 81-04.1-04-10 · Vending machines
  19. 81-04.1-04-10.1 · Amusement - Coin-operated amusement devices
  20. 81-04.1-04-11 · Auctions - Auctioneers, agents, and public auctions
  21. 81-04.1-04-12 · Auctions - Foreclosure sales
  22. 81-04.1-04-13 · Automobiles - Sales
  23. 81-04.1-04-14 · Automobiles - Tire and tube repairing
  24. 81-04.1-04-15 · Automobiles - Washing, waxing, and lubrication
  25. 81-04.1-04-16 · Banks - Federal and state credit unions
  26. 81-04.1-04-17 · Banks - Purchases and sales by national banks, state…
  27. 81-04.1-04-18 · Banks - Sales by loan or finance companies
  28. 81-04.1-04-19 · Blacksmith and machine shops
  29. 81-04.1-04-20 · Contractors
  30. 81-04.1-04-20.1 · Highway contractor's tax
  31. 81-04.1-04-21 · Florists and nurserymen
  32. 81-04.1-04-22 · Funeral homes - Memorial stones
  33. 81-04.1-04-23 · Health - Drugstores, druggists, and pharmacists
  34. 81-04.1-04-24 · Health - Hospitals and infirmaries
  35. 81-04.1-04-25 · Health - Physicians
  36. 81-04.1-04-26 · Hotel, restaurant, and lodging
  37. 81-04.1-04-27 · Laundries and drycleaners
  38. 81-04.1-04-28 · Military - Army or navy personnel and veterans
  39. 81-04.1-04-29 · Minerals - Coal
  40. 81-04.1-04-30 · Minerals - Coke and natural gas sold to industrial users
Full table of contents →